Taxpayer means taxpayer as defined in KRS 131.010(4). 25 (2) Effective for tax years ending on or after December 31, 2006, a nonrefundable, 26 nontransferable credit shall be allowed for: 27 06 SS HB 1/GA Page 127 of 231 HB000110.100-27 GA (a) Any electric power company as defined in KRS Chapter 136 and certified as a 1 clean coal facility or any taxpayer that owns or operates a clean coal facility 2 and purchases eligible coal that is used by the taxpayer in a certified clean 3 coal facility; or 4 (b) A parent company of an entity identified in paragraph (a) of this subsection if 5 the subsidiary is wholly owned. 6 (3) (a) The credit may be taken against the taxes imposed by: 7